{"title":"New Value Added Tax Obligation on Consumers: Examining the Reverse Charge Mechanism in the Finance Act, 2019","authors":"Chima Arubike","doi":"10.2139/ssrn.3662361","DOIUrl":"https://doi.org/10.2139/ssrn.3662361","url":null,"abstract":"The article reviews the Reverse Charge Mechanism (“RCM”) regime in Nigeria introduced by the Finance Act 2019 and its effect on (i) the general consumers to whom it applies and (ii) the suppliers of taxable goods and services. Although not entirely new, the current regime of RCM is a milestone in Nigerian VAT enforcement effort. First, it finally resolved the raging controversies on the application of RCM to services supplied to a Nigerian resident by a non-resident. Second, it extended RCM beyond cross-border transactions and the oil and gas sector. Like the RCM regime for imported services, but unlike that of oil and gas operators, the operation of the current regime of RCM will be triggered only upon the failure of the suppliers to charge VAT on the invoice of taxable goods and services forwarded to the consumer. The reading of the statute shows that only consumers qualifying as “taxable person” under the current law will incur most of the liabilities in the existing law. However, all consumers may well be liable for tax evasion. The performance by the consumer of its obligation under the new RCM regime will discharge the supplier’s VAT remittance liability, including the penalty for failing to render VAT returns. The RCM could not have come at a better time for a country battling a revenue crunch and laxity in tax compliance.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90147531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Toxic Famine Research – And How It Suppresses Its Critics","authors":"P. Bowbrick","doi":"10.2139/ssrn.3657078","DOIUrl":"https://doi.org/10.2139/ssrn.3657078","url":null,"abstract":"Bad economic theory can cause famines or stop governments from taking appropriate action to prevent famines. This can kill millions. Amartya Sen’s theory of the cause of the Bengal Famine, which is the inspiration for his ‘entitlement approach’, has been refuted again and again, in different ways, by economists of different theoretical persuasions and by statisticians expert in this area. Sen has been shown to systematically misrepresent the evidence, to make repeated, elementary, theoretical mistakes, and to use and misuse ‘meaningless’ statistics. No attempt has been made by anyone to challenge these refutations: they are incontrovertible. Sen has not retracted his theory, or any of it, which implies fraud. Yet Sen’s work is widely believed and used in famine situations. His ‘entitlement approach’, based largely on his theory of the Bengal famine, is the basis of a research programme. This paper examines how the research programme suppressed the criticisms, ignoring the normal requirements of academic and professional research and integrity. It also produced new falsehoods.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87338153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I Made Kartika, I Made Sumada I Made Sumada, I Made Adi Suwandana, I Gusti Bagus Rai Utama
{"title":"Creative Tourism Village Development Model as a Central of Bamboo Crafts","authors":"I Made Kartika, I Made Sumada I Made Sumada, I Made Adi Suwandana, I Gusti Bagus Rai Utama","doi":"10.2139/ssrn.3644888","DOIUrl":"https://doi.org/10.2139/ssrn.3644888","url":null,"abstract":"the study was conducted in the village of Pakraman Belega, Blahbatuh District, Gianyar Regency for five months. The subjects of this study included individuals from the Pakraman Belega Village government apparatus, the Pakraman Belega village community, and tourists visiting the Pakraman Belega village. Research members incorporated the Village Chief Pakraman Belega, the town mechanical assembly, and the Village Consultative Body. Investigation of information in look into is utilizing Nvivo programming. Information sources broke down can be isolated into: inward research information sources, outside research information sources, look into records during information assortment, and network structure. The results of the study concluded that the development of the village of Belega as a bamboo craft tourism village was able to provide several benefits including increasing regional income, providing employment, providing infrastructure to the region, and introducing art to overseas. The efforts of the village government is endorsing that the bamboo handicraft business in Belega Village becomes a tourist destination is by online promoting the village tourism intensively, indeed in this case promoting its uniqueness.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84618747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Meinzen-Dick, J. Rao, R. Chaturvedi, Kaushalendra Rao, B. Bruns, S. Kandikuppa, Hagar ElDidi
{"title":"Securing the Commons in India: Mapping Polycentric Governance","authors":"R. Meinzen-Dick, J. Rao, R. Chaturvedi, Kaushalendra Rao, B. Bruns, S. Kandikuppa, Hagar ElDidi","doi":"10.2499/p15738coll2.133794","DOIUrl":"https://doi.org/10.2499/p15738coll2.133794","url":null,"abstract":"Common pool land and water resources in India play vital, but often overlooked, roles in livelihoods and ecosystem services. These resources are subject to the authority of various government departments and are often managed in ways that result in uncertain tenure for the people who depend on these resources for fodder, fuel, water, and other products. An Indian NGO, the Foundation for Ecological Security (FES), has developed a process for “commoning†—assisting communities to secure the commons by forming inclusive local institutions to manage the resources, and to work with different government departments to gain stronger rights to the commons. This paper applies polycentricity theory to examine the institutional arrangements that govern the commons in FES sites in Andhra Pradesh and Karnataka states and assesses relationships that may affect commons management. It draws on key informant interviews and village-level social network mapping exercises (Net-mapping) to show the complex flows of resources, information, and influence related to the commons among habitation-level organizations, local government, resource agencies, the rural employment guarantee program (MGNREGA), and NGOs. This paper discusses the potential of this methodology as a diagnostic tool to help understand community perceptions of the role of various stakeholders in overall governance of the commons, and can provide guidance for interventions to help communities to strengthen their tenure on the commons and management of those resources.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74538912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Spatial Integration of Agricultural Commodity Markets – Methodological Problems","authors":"M. Hamulczuk","doi":"10.30858/zer/120038","DOIUrl":"https://doi.org/10.30858/zer/120038","url":null,"abstract":"The degree of integration of spatial markets is one of the most important determinants of economic welfare. However, the proper definition of this concept and the selection of appropriate methods of its analysis are important. Hence, the purpose of this study is to compare and evaluate methodical concepts for measuring the phenomenon of spatial integration of agricultural commodity markets. Based on the literature review, the theoretical premises and definitions of the integration of commodity markets were presented in the paper, followed by the most important methods for assessing the market spatial integration. When discussing them, attention was drawn to their characteristics in relation to theoretical concepts and to the possibility of their practical application on commodity agricultural markets in the light of available statistical information. The assessment of spatial integration can be based on price information, trade costs and trade flows. In the light of the studies conducted, it can be concluded that not all approaches used by researchers are justified in the theoretical foundations of spatial integration of markets. The main barriers to the practical verification of the occurrence, strength and changes in the spatial integration of agricultural commodity markets include the lack of full homogeneity of goods and difficulties in estimating the costs of trade.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91269946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Farming Output, Concentration, and Market Access: Evidence from the Nineteenth Century American Railroad Expansion","authors":"J. Chan","doi":"10.2139/ssrn.3688769","DOIUrl":"https://doi.org/10.2139/ssrn.3688769","url":null,"abstract":"I examine how market access affects the output of agricultural crops and whether changes to output were driven by increasing concentration in production, using the late nineteenth American transportation network expansion as a natural experiment. I use detailed potential yield data from GAEZ-FAO as county-crop specific productivities, even for crops in which no output is produced. This allows me to estimate whether output increases from market access shocks are driven by crops in which a county has a productivity advantage. I first show that while farm output increases in counties with more market access, this does not affect the number of crops produced or their concentration in output. I find that market access does not increase more for crops in which a county has higher productivity. While I do find evidence that access to counties with lower relative productivities has some positive impact on output, this effect is not economically large. I conclude, based on this and supporting evidence, that much of market access’s impact on agricultural output comes from increased allocation of resources into production and not production concentration, as counties get larger in population.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75662773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Como salvar a Amazônia: por que a floresta de pé vale mais do que derrubada (How to Save the Amazon: Reasons Why the Standing Forest Has More Value Than Cut Down)","authors":"Luís Roberto Barroso, Patrícia Perrone Campos Mello","doi":"10.12957/rdc.2020.50980","DOIUrl":"https://doi.org/10.12957/rdc.2020.50980","url":null,"abstract":"O presente artigo expoe a importância da Amazonia no ecossistema global, o recuo e o avanco do desmatamento da floresta situada em territorio brasileiro, assim como a dinâmica da escalada dos crimes ambientais, com destaque para a extracao ilegal de madeira, a grilagem de terras e o garimpo nao autorizado, inclusive em reservas indigenas. O texto aponta as politicas publicas governamentais que tiveram sucesso em conter a destruicao da floresta e o retrocesso que sofreram nos ultimos tempos. Na parte final, sao descritos os modelos de exploracao da floresta adotados ate aqui, com limitados resultados economicos e sociais, e apresenta-se o modelo alternativo que vem sendo proposto, combinando a Quarta Revolucao Industrial com a bioeconomia da floresta. Apresentam-se, ainda, as contribuicoes que os atores internacionais podem oferecer a preservacao da floresta, atraves de financiamento (REDD+), bem como da formulacao de exigencias dos mercados consumidores e financiadores das atividades desenvolvidas na Amazonia Legal.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73339336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Simulasi POACE pada budidaya pertanian dengan metode hidoponik (POACE Simulation in Agricultural Cultivation Using the Hydroponic Method)","authors":"Asep Lukmanul","doi":"10.2139/ssrn.3617944","DOIUrl":"https://doi.org/10.2139/ssrn.3617944","url":null,"abstract":"Indonesian abstract: Perkembangan teknologi dalam bidang pertanian dari tahun ketahun semakin pesat, sehingga masyarakat khususnya petani sangat tertinggal dalam memanfaatkan kemajuan teknologi serta tidak akan memperoleh keuntungan yang maksimal dari kegiatan usaha yang dilakukannya. Salah satu teknologi yang layak disebarluaskan adalah teknologi hidroponik, hal ini dikarenakan semakin langkanya lahan pertanian akibat dari banyaknya sektor industri dan jasa, sehingga kegiatan usaha pertanian konvensial semakin tidak kompetitif karena tingginya harga lahan. Teknologi budidaya pertanian dengan sistem hidroponik diharapkan menjadi salah satu alternatif bagi masyarakat yang mempunyai lahan atau pekarangan terbatas, sehingga dapat dijadikan sebagai sumber penghasilan yang memadai, dengan mengetahui cara memanfaatkan lahan yang sempit di pekarangan rumah dapat meningkatkan pendapatan rumah, dan meningkatkan pemanfaatan lahan pekarangan. Hidroponik adalah suatu metode bercocok tanam tanpa menggunakan media tanah, melainkan dengan menggunakan larutan mineral bernutrisi atau bahan lainnya yang mengandung unsur hara seperti sabut kelapa, serat mineral, pasir, pecahan batu bata, serbuk kayu, dan lain-lain sebagai pengganti media. \u0000 \u0000English abstract: The development of technology in agriculture has been increasing rapidly so that people, especially farmers, are lagging behind in utilizing technological advancements and will not get the maximum benefit from their business activities. One technology that is feasible to disseminate is hydroponic technology, this is due to the scarcity of agricultural land due to the large number of industrial and service sectors, so that conventional agricultural business activities are increasingly un-competitive due to high land prices. Agricultural cultivation technology with a hydroponic system is expected to be an alternative for people who have limited land or yards, so that it can be used as an adequate source of income, knowing how to use narrow land in the home yard can increase home income, and increase the use of the plot. Hydroponics is a method of farming without using soil media, but by using nutrient mineral solutions or other materials that contain nutrients such as coconut fiber, mineral fibers, sand, broken bricks, sawdust, and others as a substitute for media.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85278235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluating National Agriculture Insurance Scheme (NAIS) and (Modified) NAIS","authors":"Saharsh Poddar","doi":"10.2139/ssrn.3656554","DOIUrl":"https://doi.org/10.2139/ssrn.3656554","url":null,"abstract":"This is an article that surveys the need, pros & cons, and performance of crop insurance in India, and more specifically NAIS, MNAIS, and Pradhan Mantri Fasal Bima Yojna. The article will begin by discussing the need for NAIS and the design of policy. After which, we will provide the shortcomings and policy suggestions to overcome the same. Finally, the article will conclude by linking the need for crop insurance in the context of rural credit markets.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83672660","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Staying dry on Spanish wine: the rejection of the 1905 Spanish-Italian trade agreement (Updated May 2020)","authors":"Jacopo Timini","doi":"10.2139/ssrn.3468196","DOIUrl":"https://doi.org/10.2139/ssrn.3468196","url":null,"abstract":"After a long debate on wine import tariffs, the Italian Parliament rejected the Spanish-Italian trade agreement on 17 December 1905. This decision left Spain and Italy without a bilateral trade treaty for an entire decade. In the literature, broader political issues and local interests are alternatively indicated as the main drivers of the rejection. Based on a new database which collects economic and political variables (including MPs personal features) and using a probit model, this paper provides a quantitative analysis of the vote. Results show that constituency interests had a role in determining the result of the vote on the trade treaty. Moreover, constituency interests were also important for the “vote switchers”, i.e. those MPs that supported the overall government policy stance in the first round, but opposed the Spanish-Italian trade agreement in the second.","PeriodicalId":7501,"journal":{"name":"Agricultural & Natural Resource Economics eJournal","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85881445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}